The Effect of Intellectual Capital on Financial Performance and Company Value with Prospector Strategy as a Moderating Variable in Mining Companies Listed on the IDX
Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Perusahaan dengan Prospector Strategy sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar ii BEI
DOI:
https://doi.org/10.21070/ups.6959Keywords:
Intellectual Capital, Financial Performance, Firm Value, Prospector StrategyAbstract
This study aims to determine the Influence of Intellectual Capital on Financial Performance and Company Value with Prospector Strategy as a Moderating Variable in Mining Companies Listed on the IDX. This research is a type of quantitative research. The sampling method used is the purposive sampling method. The number of companies sampled in this study was 13 mining companies listed on the Indonesia Stock Exchange in 2020-2022. The data source used is secondary data. The data analysis method used in this study is Moderated Regression Analysis (MRA) with SPSS version 27 data processing tools. The results of this study indicate that Intellectual Capital has an effect on Financial Performance. Intellectual Capital has an effect on Company Value. Prospector strategy moderates the effect of Intellectual Capital on Financial Performance. Prospector Strategy moderates the influence of Intellectual Capital on Firm Value.
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